דויד אלקינס

פרופ' דויד אלקינס


Prof. David Elkins
דיסציפלינות ראשיותMain Disciplines
דיסציפלינות משניותSecondary Disciplines
פרסומים ויצירות עיקריים / עדכנייםMain / Recent Publications
  • Consumption Taxation in Rawls’ Theory of Justice, 29 Cornell Journal of Law and Public Policy __ (2020) (forthcoming)

  • Punishing the Victim: IRC §162(m) and the Limitation on Deducting Executive Compensation, Cornell Journal of Law and Public Policy, The Issue Spotter (May 25, 2020)

  • The Right and the Good: Taxing Rights, Value Creation, and The Rhetoric of International Taxation, 24 Florida Tax Review __ (2020) (forthcoming)

  • A Critical Reassessment of the Role of Neutrality in International Taxation, 40 Northwestern Journal of International Law and Business __ (2019) (forthcoming)

  • האשליה של תושבות החברה בדיני מסים, דין ודברים יא 155 (2019)

  • Corporate Taxation: Structure, Functions, and Flaws (West Academic 2013, 2018))

  • The Case Against Income Taxation of Multinational Enterprises, 36 Virginia Tax Review 143 (2017)

  • The Myth of Corporate Tax Residence, 9 Columbia Journal of Tax Law 5 (2017)

  • The Sanford E. Sarasohn Conference of Critical Issues in Comparative and International Taxation II: Taxation and Migration: The Elusive Definition of Corporate Tax Residence, 62 Louis University Law Journal (Symposium Issue) 219 (2017